2016年美國CPA練習(xí)題精選：Financial 14

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On July 1 of the current year, Dewey Co. signed a 20-year building lease that it reported as a capital lease. Dewey paid the monthly lease payments when due. How should Dewey report the effect of the lease payments in the financing activities section of its statement of cash flows?

a. An inflow equal to the present value of future lease payments at July 1, less current year principal and interest payments.

b. The lease payments should not be reported in the financing activities section.

c. An outflow equal to the current year principal and interest payments on the lease.

d. An outflow equal to the current year principal payments only.

答案：D

Explanation

Choice "d" is correct. Cash payments made to reduce debt principal are properly reported as a financing activity. Cash interest payments would be reported as a component of cash from operating activities.

Choice "a" is incorrect. Under a leasing agreement, there is no cash inflow to the lessee.

Choice "c" is incorrect. Cash interest payments would be reported as a component of cash from operating activities.

Choice "b" is incorrect. Cash payments made to reduce debt principal are properly reported as a financing activity.

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